The bookkeeper of J. Stevenson's business prepares the following trial balance for the financial year ended 28 February 2005. TRIAL BALANCE R C 43 000 00 10 000 00 R Capital Mortgage on premises at 8% p.a. Freehold premises Machinery Motor vehicies 20 000 00 15 000 00 5 627 00 13 429 00 Purchases 374 00 Returns inwards Sundry debtors Drawings Sales Returns outwards 4 682 00 1 486 00 23 108 00 421 00 Discount allowed Sundry creditors Rent receivable 168 00 3 809 00 600 00 465 00 372 00 629 00 243 00 Rates Telephone Stationery Licences Stock 4 782 00 Interest on mortgage Salaries & wages Carriage inwards 800 00 5 782 00 275 00 Petrol 387 00 Repairs to motor vehicle 462 | 00 70 273 00 85 628 00 Knowing that you have been studying bookkeeping diligently, Mr Stevenson hands you the above trial balance asking you to make it balance, prepare a new one, and afterwards prepare final accounts. He tells you that the closing stock is valued by him at R4 983. Closing journals are not required. On going through his books, you find that the purchases account total is R13 492 and not as shown. The total sales for September which have not been posted to the ledger amount to R2 509, and discount received of R479 has not been posted from the cash book. Furthermore, the bookkeeper has made the common mistake of not including the cash balance of R156 and the bank balance of R8 744. Required Show, by means of a statement, the adjustments necessary to balance the trial balance. Then prepare a new trial balance. [15]